https://www.taxtmi.com/caselaws?id=161199 Reassessment notices under the Rajasthan Sales Tax Act, 1954 are not time-barred if issued within the statutory five-year period from the relevant assessment year, and the notice in question was therefore valid. For classification, where the fiscal statute gives no definition, the commercial identity of goods is determined by common parlance and primary use. Sanitary napkins were not medicine or cosmetics because they are not used for diagnosis, treatment, prevention of disease, or beautification; they were treated as toilet articles on the basis of their personal hygiene function. For the later assessment year, the operative notification displaced the earlier toilet-article entry, so the goods fell under the residuary entry rather than as cosmetics. en-us Thu, 14 Mar 1996 00:00:00 +0530 Thu, 09 Jan 2014 16:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161199 Reassessment notices under the Rajasthan Sales Tax Act, 1954 are not time-barred if issued within the statutory five-year period from the relevant assessment year, and the notice in question was therefore valid. For classification, where the fiscal statute gives no definition, the commercial identity of goods is determined by common parlance and primary use. Sanitary napkins were not medicine or cosmetics because they are not used for diagnosis, treatment, prevention of disease, or beautification; they were treated as toilet articles on the basis of their personal hygiene function. For the later assessment year, the operative notification displaced the earlier toilet-article entry, so the goods fell under the residuary entry rather than as cosmetics. Case-Laws VAT and Sales Tax Thu, 14 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161199